(1.) THIS is an appeal from a judgment and decree of the High Court of Judicature at Bombay (N. J. Wadia and Sen JJ.) dated August 8, 1940, in a letters patent appeal, confirming a judgment and decree of a single Judge of that Court, Wassoodew J. dated April 11, 1938, in the exercise of appellate jurisdiction, whereby a decree of the District Judge, Ahmedabad, dated October 8, 1934, was set aside, and the respondent's suit was, for the main part, decreed. The decree of the District Judge had confirmed a decree of the 1st Class Sub-Judge of Ahmedabad, dated October 24,19.33, under which the respondent's suit was dismissed.
(2.) ON October 13, 1981, the respondent brought the present suit against the appellant praying for a declaration that the appellant was not entitled to recover from the respondent any assessment of certain land, of which the respondent was registered occupant, in excess of the amounts payable by him under agreements dated respectively July 25, 1900, February 18, 1915, and December 21, 1924, for repayment of Rs. 606-7-0 illegally levied from him in the years 1928 to 1981 inclusive, and for other relief.
(3.) THE respondent is the owner and registered occupant, of a plot of land measuring 7,744 square yards, being Survey No.149 of Mouje Changispur in the North Daskroi taluk of the Ahmedabad Collectorate within the Ahmedabad Municipality. THE plot had been used for agricultural purposes only up to 1904, in which year he erected an ice factory on part of it. He had applied to the Collector under Section 65 of the Code for permission to use the land for such a non-agricultural purpose, and permission was granted under Section 67 on terms which were subsequently embodied in a formal agreement dated July 25, 1906. For reasons that their Lordships will shortly explain, this agreement was superseded, and need not be further examined.